Spanish NIF without apostille for online sellers: what the AEAT told us in writing

2026-10-31 · IberTrust Global

From our case files · written AEAT information reply obtained by IberTrust (ref. 2026CTE81350003S, 28 Oct 2026)

The client's question was simple. A non-EU company sells only online — through marketplaces and its own website — to customers in Spain. It has no office, warehouse or staff in Spain. It already holds another EU member state's VAT number, valid in VIES. Now it needs a Spanish NIF.

The standard answer it had heard everywhere: “Get your company documents apostilled, then sworn-translated, then wait.” For a company outside Europe that can mean weeks of couriers, notaries and consulates before the Spanish file even opens.

We had read the AEAT's own guidance and suspected there was a shortcut for online sellers. Suspecting is not enough when a client's marketplace account is waiting, so we asked the Spanish Tax Agency (AEAT) in writing. On 28 October 2026 it answered.

What the tax office actually said

The reply first sets out the general rule: foreign documents must be officially translated and apostilled under the Hague Convention (or legalised). Then it describes a special case for sellers through platforms or websites. The key sentence:

“…sin necesidad de exigir la Apostilla de la Haya o la legalización de los documentos, para aquellos casos en que los que el vendedor ya disponga de un NIF IVA en otro estado de la Unión Europea, lo que podrá ser objeto de contraste a través de VIES.”

In plain English: if the online seller already has a VAT number in another EU country that can be checked in VIES, the company identification documents can be accepted without a Hague apostille or legalisation.

And the condition that comes with it:

“Deberá además aportar un certificado emitido por la entidad propietaria de la plataforma/página web comercializadora…”

The seller must add a certificate from the platform or website owner stating that the company has signed a contract with it and intends to sell in Spain and on other European sites.

The part most people miss: two NIFs, in order

The reply is explicit that the company cannot go straight to its own NIF. First, the foreign legal representative who will appear in the company's application needs a Spanish tax number:

NIF M for the representative (Modelo 030), unless they already hold a NIE or Spanish NIF. The AEAT notes that “no es válido utilizar el pasaporte ni el número de identificación fiscal del país de origen” — a passport number or home-country tax ID is not accepted in its place.
NIF N for the company (Modelo 036, census registration), filed with the supporting documents. The reply concludes that online sellers must complete “ambos procedimientos de solicitud de NIF (primero el NIF M y luego el NIF N)”.

What the exemption does — and does not — cover

This is where we are deliberately conservative. The special case is about identifying the company: the registry or tax-authority certificate proving the company exists (or its registered deeds and articles). The reply treats the power of attorney as a separate requirement and does not say it is exempt. So in our practice:

Certificate of existence / registry extract: no apostille needed under the online-seller special case. It must still be recent — issued within the six months before filing.
Power of attorney (poder de representación) authorising a Spanish agent: we still have it notarised and apostilled. Saving two weeks is pointless if the file is rejected over the one document that was not covered.
If the person signing is the company's own legal representative and the registry certificate shows that role, the reply says that certificate is enough to prove the authority.

Translation: a second, quieter saving

Citing Article 15 of Law 39/2015, the reply says the AEAT may ask for a sworn translation, but documents in French, English or Italian can be filed with an unofficial Spanish translation, provided the representative signs a responsible declaration that it reflects the full content of the original. Documents in any other language still need an official translation.

Document checklist

Document	Apostille	Translation	Notes
Modelo 030 – NIF M for the legal representative	Per general rules	Per general rules	Only if they have no NIE/NIF
Modelo 036 – company census registration	—	—	Signed by the company or its authorised representative
Certificate of existence (registry or tax authority)	Not required (special case)	EN/FR/IT: unofficial + declaration; others: official	Issued within the last 6 months
Platform / website certificate	—	Same rule	Contract signed; intends to sell in Spain and other EU sites
Proof of the other EU VAT number	—	—	Must be valid in VIES
Power of attorney for a Spanish agent	Yes – notarised + apostille (our practice)	Per general rules	Not needed if the legal representative signs and appears on the certificate

Who does not qualify

Companies with no VAT number in another EU state, or one that is not valid in VIES.
Sellers that are not selling through platforms or websites (for example, classic B2B import with a physical operation).
Companies with a permanent establishment in Spain — the reply concerns the NIF N for foreign entities without one.
Anyone who cannot obtain the platform certificate. Without it, the general route applies: apostille (or legalisation) plus official translation.

Common mistakes we see

Filing the 036 with the director's passport number instead of first getting a NIF M.
Using a registry extract older than six months.
Assuming “no apostille” applies to every document, then sending an un-apostilled power of attorney.
Forgetting the platform certificate — the condition that unlocks the whole special case.
Attaching an unofficial translation of a German or Chinese document; the relaxed rule is only for French, English and Italian.
Not explaining the special case in the filing. We attach a short cover note citing the other EU VAT number, the VIES check and the online-seller rule.

A note on what this reply is

Under Article 87 of the General Tax Law, an AEAT information reply has purely informative value; it is not a binding ruling from the Directorate-General for Taxes. It shows the administrative criteria the AEAT applies today. Each file is still reviewed on its own documents.

FAQ

Can I get a Spanish NIF without an apostille?

Yes, for the company identification documents, if you sell online, already hold a VIES-valid VAT number from another EU state and provide a platform certificate.

Does my power of attorney still need an apostille?

The reply does not exempt it. We notarise and apostille it to avoid rejection.

Can I use my passport instead of a NIF M?

No. The AEAT says a passport or home-country tax ID is not valid for this procedure.

How recent must the certificate of existence be?

Issued within the six months before filing.

Do I need a sworn translation?

Not for French, English or Italian documents, if the representative signs a declaration that the unofficial translation is complete. Other languages need an official translation.

Want us to file it for you?

IberTrust Global S.L. prepares and files NIF M and NIF N applications for non-EU online sellers, including the cover note citing this special case. Send us your VAT number, sales platforms and company documents and we will tell you which route applies.

Request a Spanish NIF quote →
Or email contact@ibertrust.info.

Source: written AEAT information reply obtained by IberTrust (ref. 2026CTE81350003S, 28 Oct 2026); Law 39/2015, Art. 15; Law 58/2003, Art. 87. General information, not legal advice.